Advances in Economics, Business and Management Research, volume 136

1st Annual Management, Business and Economic Conference (AMBEC 2019)

The Factors Influencing Accounting Students’

Interest to Become Islamic Banks’ Customers
(A Case Study on Accounting Students at State Polytechnic of Malang)

Fajar Islamiyah Rahmawati*, Nur Indah Riwajanti, Nurafni Eltivia

Accounting Department
State Polytechnic of Malang
Malang, Indonesia
*islamiaafajar@gmail.com, nurindah12@gmail.com

Abstract—This research aims to analyze factors that influence
accounting students’ interest to become Islamic Banks’
customers (A case study: Accounting Students of State
Polytechnic of Malang). The factors are knowledge, religiosity,
product, reputation, and service. This research uses primary data
by distributing questionnaires to accounting students in State
Polytechnic of Malang, and then the samples of 416 respondents
are analyzed based on Multiple Linear Regression. The result
shows that knowledge does not significantly and negatively affect
the students’ interest while religiosity, product, reputation, and
service significantly and positively affect the students’ interest to
become Islamic Banks’ customer. Therefore, to improve the
accounting students’ interest to become Islamic Banks’ customer,
the banks should improve their Automated Teller Machine
(ATM) facilities, maintain and enhance the Islamic principles,
and increase their promotion strategy.
Keywords: bank, knowledge, religiosity, product, reputation,
service
I. INTRODUCTION
The number of students in Indonesia in 2017 according to
the Republic of Indonesia Ministry of Research, Technology
and Higher Education is 2,682,506 including new students and
registered students, where the majority of students are
Muslims. This is an opportunity for Islamic banks to develop
Islamic banking in Indonesia and among Indonesian youth.
Islamic banking is a banking system developed based on
Islamic or sharia law. The effort to establish this system is
based on the prohibition in Islam to collect or borrow with
interest or in Islam called usury. This is reinforced by the
opinion of Indonesian ulama represented by the fatwa of the
Indonesian Ulama Council (MUI) Number 1 of 2004
concerning interest which essentially prohibits bank interest
because there are elements of usury.
The history of Islamic banks in Indonesia began with the
ratification of Law Number 7 of 1992. In 1998, the government
and the House of Representatives made improvements to Law
Number 7 of 1992 into Law Number 10 of 1998, which
explicitly explained that there are two systems in banking in
Indonesia (dual banking system), namely the conventional
banking system and the Islamic banking system.
According to the Financial Services Authority (OJK) in
2018 the Islamic capital market mostly contributed to the assets
of the Islamic finance industry in Indonesia. The assets of the
Islamic financial industry reached Rp1,204.48 trillion as of the
end of June 2018. But the growth of Islamic banks market
shares in 2018 by 8.47% was small compared to the percentage
of the Muslim population in Indonesia which was amounted to
87.2% of the total population. Nevertheless, in the future there
will be plenty of rooms for the Islamic industry to develop
Islamic banking in Indonesia.
Depending on the conditions above, this research aims to
explore and examined what factors influence accounting
students’ interest at State Polytechnic of Malang to become
Islamic banks’ customer.
According to Law number 10 of 1998 "bank is a business
entity that collects public funds in the form of deposits and
distributes them to the public in the form of loans and other
forms in order to improve the lives of many people, while
Commercial Banks are conventional banks and or based on
Islamic business principles which in its activities provide
services in payment traffic”.
Meanwhile, what is meant by Islamic principles according
to Law number 10 of 1998 is "agreement rules based on
Islamic law between banks and other parties for depositing
funds and or financing business activities, or other activities
declared in accordance with Islamic system, including
financing based on the principle of profit sharing
(mudharabah), the financing based on the principle of equity
participation (musharakah), the principle of buying and selling
goods by obtaining profits (murabahah), or the financing
capital goods based on the principle of pure rent without choice
(ijarah) or by the transfer of ownership of goods leased from
the bank by another party (ijarah wa iqtina) ".
The Indonesian Accountants Association mentions the
characteristics of Islamic banks as follows: (1) based on
Islamic principles, (2) implementation of Islamic Economic
Principles (3) business activities to obtain compensation for
services, (4) do not use interest as a tool to earn income, (5) the
main principle is a partnership, justice, transparency and
universal, (6) it does not clearly distinguish the monetary sector

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 Advances in Economics, Business and Management Research, volume 136
from the real sector so that it can carry out real sector
transactions.
According to Harahap, Wiroso and Yusuf, because of the
different characteristics of Islamic banks and non-Islamic
banks accounting, it brings the consequences of reporting that
must be issued, so the financial statements of Islamic banks
include financial statements that reflect the activities of Islamic
banks as investors and their rights and obligations reported,
financial statements that reflect changes in bound investments
managed by Islamic banks for the benefit of other parties based
on mudharabah agreements or investment agents reported in
the statements of changes in bound investment funds, and
financial reports that reflect the role of Islamic banks as holder
of funds for social activities that managed separately [1].
When it compared with the financial statements that must
be made in conventional banks, which is regulated in PSAK
31, conventional bank financial statement consists of Statement
of Financial Position, Income Statement, Statement of Changes
in Equity, Cash Flow Statement, and Financial Statement
Notes.
According to Salam, knowledge is what is known or the
work of knowing. Knowledge is the result of knowing, aware,
convert, understand and smart [2]. According to Reber, in its
collective meaning, knowledge is a collection of information
possessed by a person or group, or a particular culture [3].
While in general, according to Reber, knowledge is a mental
component that result from all any process, whether born from
innate or achieved through experience [3]. Based on several
definitions above, it can be concluded that knowledge is a
collection of information obtained from experience or from
birth that makes someone know something.
The process of knowledge is obtained from the process of
knowing, aware, converted, understanding and smart.
Knowledge influenced by several factors i.e. education, media,
information and scientific knowledge. Knowledge of Islamic
banking can be obtained from others, such as from friends,
family, mass media, social media, and etc. Knowledge can also
be in the form of weaknesses or strengths of products, services,
facilities that can explain about Islamic banking.
According to Karim, "basically, the products that Islamic
banking offers can be divided into three major types as
follows": (1) financing products, (2) funding, (3) service
provision [4].
Religion is an important cultural factor to study because it
is one of the most universal and influential social institutions
that have significant influence on people’s attitudes, values and
behaviors at both the individual and societal levels [5].
Religion is a set of beliefs that are taught since childhood, and
people gradually commit to the religion as they have greater
understandings towards its teachings.
Islam is a religion that guides Muslims in every aspect of
life, not just in specific acts of worship. For instance, in the
Quran verse, Al Isra': 26-27, “Allah commands Muslims not to
consume extravagantly, but to spend in a way of Allah”. Some
other guidance that has been provided for Islam is how to trade,
how to interact with others and what can be consumed.
The company's reputation is one of the most important
elements in the business world. The reputation of the company
is indeed complex, but if managed properly it will be very
valuable. The symbol of reputation, the name of the company,
if managed properly, will present the company to be supported
by the community. It will even be very valuable for consumers.
According to Chaffey, service is all activities or basically
intangible benefits that can be given to other people but do not
cause any ownership [6]. According to Kotler and Keller
service is any action or performance that can be offered by one
party to another, which is basically intangible and do not result
in ownership of something [7]. Based on the opinions above, it
can be concluded that service is all activities, actions,
performance, and benefits that are basically intangible, which
can be given from one party to another, which does not result
in ownership of something.
According to Tjiptono, there are four main characteristics
of service which distinguish it from products, namely: (1)
intangibility, (2) inseparability, (3) variability, (4) perishability
[8].
Interest is a mental device consisting of a mixture of
feelings, hopes, convictions or other tendencies that lead
individuals to a particular choice [9]. Interest is the tendency of
someone who keeps paying attention and remembers some
activities. Activities that people are interested in and pay
attention to are constantly accompanied by feelings of pleasure
[10]. While according to Suryabrata, stated that interest is the
tendency in individuals to be attracted to an object [11].
There are several stages of interest, namely clear
information before choosing, careful consideration before
choosing and decision to choose. Thus it can be said that
interest is a strong impetus for someone to do everything in
realizing the achievement of goals and ideals that become his
desire. According to Crow and Crow in Rouf, argues there are
three factors that influence the emergence of interest i.e.
internal factor, social factor and emotional factor [12].
Abhimantra, Maulina, and Agustyaningsih stated that
factors such as knowledge, religiosity, products, reputation, and
service in Islamic banks have a positive influence on the
decision to choose to save in a Islamic Bank, although not
significant [13]. This is evidenced by the adjusted R square
value of 45.5%. With the highest proportion of product,
followed by religiosity, reputation, service, and knowledge.
Pertiwi and Ritongga stated that viewed from the three
factors regarding the influence on the decision to save at Bank
Muamalat in Kisaran, the factor of beliefs and according to
Islamic is more dominant as a stimulant factor for Kisaran
people to save at Bank Muamalat with a frequency of 51%
beliefs and according to Islamic 51% of the total available
frequency [14].
Megawati concluded that consumer’s knowledge about
products is higher than the knowledge of purchasing [15].
Whereas consumer purchasing knowledge is lower than
product knowledge and useful knowledge. Consumer
Knowledge has a positive and significant effect on the decision
to become a Customer of PT. Bank Tabungan Negara Syariah
(Persero) Makassar Branch.
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Febriasti concluded that service and profit sharing had a
positive and significant effect on students' decision to save in
Bank Syariah Mandiri Yogyakarta [16]. But the credibility of
employees does not have a positive and significant effect on
the decision of students to save in Bank Syariah Mandiri
Yogyakarta.
Fitriyani stated that based on the description of theory, data
processing, and discussion, it can be concluded that there are
three main factors formed from eighteen factors analyzed in
this study [17]. These factors are personal and psychological
factors, which become the most dominant factor in influencing
the customer's decision to choose an Islamic bank with an
eigenvalue of 36.254%. This factor consists of age, occupation,
economic situation, lifestyle, personality and self-concept,
motivation, perception, learning process, beliefs and attitudes.
The second factor is cultural and social factors with eigenvalue
of 14.037%. This factor consists of culture, sub-culture, social
class, reference group, family, role and status. The third factor
is marketing with an eigenvalue of 11.872%. This factor
consists of bank products, promotions, marketing carried out
by the bank, and clear calculation of profit sharing.
II. METHODS
In this research the object is accounting students in State
Polytechnic of Malang located at Jl. Soekarno Hatta 9 Malang,
Jawa Timur.
The research is quantitative research. This research
discusses whether there is an effect of knowledge (X1),
religiosity (X2), product (X3), reputation (X4) and service (X5)
towards college students’ interest (Y).
The data used in this research was primary data. The
method of data collection in this research was conducted by
distributing questionnaires. The questionnaire is an efficient
data collection technique if the researcher exactly knows the
variables to be measured and knows what can be expected from
the respondents. In addition, the questionnaire is also suitable
for use if the number of respondents is quite big and spread
over a wide area.
In this research, data were collected by distributing
questionnaires online through Google form. Questionnaire
adopted from research by Asnawi [18].
The sampling technique is done by simple random
sampling. This study uses simple random sampling because the
population is considered homogeneous and each member of the
population has the same opportunity to become a sample. The
population in this research were 1.690 accounting students in
State Polytechnic of Malang, but only partially taken for
samples. In this research, the minimum sample that must be
taken is 315 samples. This is based on the Isaac and Michael
Sample Number Determination Table. In this research, 416
respondents were obtained. The data analysis technique used is
descriptive statistics using the Multiple Linear Regression
analysis method with the help of SPSS (Statistical PA for
Social Sciences) 22.
III. RESULTS AND DISCUSSION
From the distributed questionnaire, 416 respondents were
obtained. It shows that the respondents from DIV-Accounting
Management dominate that is equal to 284 respondents, while
the respondents from DIII-Accounting were 97 respondents
and the last the respondent from DIV-Finance were 35
respondents.
Classical assumption testing of the regression model states
that the regression model has met the normality test,
multicollinearity, and heteroscedasticity and the data analysis
technique used in this study is multiple linear regression
analysis, which is used to determine the influence of the
independent variable and the dependent variable. The use of
multiple linear regression because this study uses more than
one independent variable, namely Knowledge, Religion,
Product, Reputation, and Service to determine its influence on
the dependent variable, namely the Accounting Students’
Interest. The results of multiple linear regression analysis can
be seen in table 1 below:
TABLE I. MULTIPLE REGRESSION ANALYSIS RESULTS
Free variable B
X1 (Knowledge) -0.008
X2 (Religiosity) 0.568
X3 (Product) 0.34
X4 (Reputation) 0.256
X5 (Service) 0.427
Constant = -1.162
Y = a+b1X1+b2X2+b3X3+b4X4+b5X5
Y = -1.162 – 0.008X1 + 0.568X2 + 0.34X3 + 0.256X4 +
0.427X5
From the regression equation, it is known that:
 The constant value of -1.162 means that the variables
X1, X2, X3, X4 and X5 are equal to 0 (zero), then Y is -
1.162. A negative number means that if there are no X1,
X2, X3, X4 and X5 then there is no Y (Accounting
students’ Interest).
 Regression coefficient X1 of -0.008 indicates that X1
had a negative effect (direction) on Y, meaning that the
increase in X1 by 1 unit will cause Y to decrease by -
0.008 and vice versa.
 Regression coefficient of X2 is 0.568 indicates that X2
had a positive effect (direction) on Y, meaning that the
increase in X2 by 1 unit will cause Y to increase by
0.568 and vice versa.
 X3 regression coefficient of 0.34 indicates that X3 had a
positive effect (direction) on Y, meaning that the
increase in X3 by 1 unit will cause Y to increase by
0.34 and vice versa.
 X4 regression coefficient of 0.256 indicates that X4 had
a positive (direct) effect on Y, meaning that the increase
in X4 by 1 unit will cause Y to increase by 0.256 and
vice versa.
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 X5 regression coefficient of 0.427 indicates that X5 had variable Y. Thus it could be concluded that H 4 was
a positive (direct) effect on Y, meaning that the increase accepted.
in X5 by 1 unit will cause Y to increase by 0.427 and
vice versa.  The variable X5 showed a significance value of t of
0.000 < 0.05 and the t value is 5.179 > 1.97 meaning
The coefficient of determination essentially measures how that there was a significant effect of variable X5 on
far the model ability to explain the variation of the dependent variable Y. Thus it could be concluded that H5 was
variable. The coefficient of determination is between zero and accepted.
one. From the results of the above test, the coefficient of
The results of the partial test between the knowledge
determination (R Square) is 0.594. This means that 59.4% of
the Y variable is influenced by variables X1, X2, X3, X4 and variables and the variables of accounting students’ interest
indicate that there was a negative and no significant influence
X5, while the remaining 40.5% is influenced by other factors.
between the two variables. Based on the results of hypothesis
The F test is used to prove whether the variables X1, X2, test obtained, it showed that from 416 respondents only 74 or
X3, X4 and X5 jointly affect Y. The recapitulation of the 18% respondent were customers of Islamic Banks and only 115
results of the F test can be seen in the following table: or 28% respondent were interested to become a customer of
Islamic Banks. It could be said that accounting students at State
TABLE II. RESULT OF F TEST ANALYSIS
Polytechnic of Malang knew about Islamic Banks but it does
not influence them to become a customer of Islamic Bank
Free variable F Sig. F Information because there was another factor that influence them.
X1, X2, X3, X4, X5 119.931 0.000 Significant According to respondents, several factors that can influence
them are trend among young people, suggestion from their
From the table above, it could be seen that the calculated F parents, encouragement from campus to use Islamic Banks, and
value is 119.931 > 2.24 with a significance value of 0.000 < Islamic Banks’ promotion strategy.
0.05 meaning that the F value is more than F table and the
significance of F less than 0.05 indicates that the variables X1, The results of the partial test between the variables of
X2, X3, X4 and X5 jointly affect Y. religiosity on the variables of accounting students’ interest
indicated that there were positive and significant influences
The t test is used to test the regression coefficient partially. between the two variables. From the results of the hypothesis
The t test results are shown in the table: test, it could be concluded that if someone becomes more
religious, the customer will be more interested in saving at the
TABLE III. RESULT OF T TEST ANALYSIS Islamic Bank. This is following the theory conceived by Zakiah
Daradjat in Nurjannah that "religiosity is a complex system of
Free variable T Sig. T Information believes or attitudes that connect individuals’ environment to
X1 -0.156 0.876 Significant something religious. Religiosity is a necessary thing that must
X2 8.374 0.000 Significant
be owned by a human being as a consequence of living in the
X3 5.451 0.000 Significant
X4 2.808 0.005 Significant
world, its position as a complex guide, also including
X5 5.179 0.000 Significant facilitating human beings to carry out economic activities in
particular to facilitate saving money" [19].
From the results of the t test analysis in the table above can The results of the partial test between product variables and
be seen that: the variables of accounting students’ interest indicated that
there was a positive and significant influence between the two
 The variable X1 showed a significant value of t of 0.876
variables. Based on the results of hypothesis testing obtained
> 0.05 and the t value is -0.156 < 1.97 meaning that
by the direction of the regression coefficient marked positive,
there was no significant effect of variable X1 on
this means that increasing product values will improve the
variable Y. Thus it could be concluded that H1 was not
decision to become customers. This means that the higher the
accepted.
values of the products are owned by Islamic Banks, the greater
 The variable X2 showed a significance value of t of the decision of accounting students to become customers will
0.000 < 0.05 and the t value is 8.374 > 1.97 meaning be. According to the respondents, the products that exist in
that there was a significant effect of variable X2 on Islamic Banks are following the needs of accounting students,
variable Y. Thus it could be concluded that H2 was where their products are diverse, attractive and innovative, and
accepted. products at Islamic Banks provide convenience for customers.
 The variable X3 showed a significant value of t of 0.000 The results of the partial test between the reputation
< 0.05 and the t value is 5.451 > 1.97 meaning that there variables and the variables of accounting students’ interest
was a significant effect of the variable X3 on variable indicated that there was a positive and significant influence
Y. Thus it could be concluded that H3 was accepted. between the two variables. Based on the results of the
hypothesis test obtained, it could be concluded that the better
 The X4 variable showed a significance value of t of the reputation of the Islamic Bank is, the more networks that
0.005 < 0.05 and the t value is 2.808 > 1.97 meaning are owned by Islamic Banks will be, the accounting students’
that there was a significant effect of variable X4 on interest in saving at Islamic Banks will increase.

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The results of the partial test between service variables and
accounting students’ interest variables indicated that there was
a positive and significant influence between the two variables.
The direction of the regression coefficient is positive; it means
that increasing service values will improve the decision to
become customers. This means that the higher the service
values possessed by Islamic Banks is, the greater the decision
to become customers will be.
Simultaneous test results with the value of F get the
calculated F value of (119.931) with a significance value of
(0.000), meaning the significance of F less than (0.050)
indicated that there was a significant influence among
knowledge, religiosity, product, reputation and service to
accounting students’ interest. Thus, H6 was accepted.
Based on the results of the descriptive analysis that has
been done, it could be said that the respondents in this research
agree that knowledge, religiosity, products, reputation and
services could affect the interest of accounting students to
become Islamic Banks’ customer. This showed that the five
variables used had a significant influence to accounting
students’ interest, which can be seen from the coefficient of
determination (R2) of 0.594 or 59.4% means that 59.4% of
accounting students’ interest to become Islamic Banks’
customer was jointly influenced by the independent variables
studied, while the remaining 40.6% was influenced by other
variables such as encouragement from families to use Islamic
Banks, information from friends who used Islamic Banks first
and other factors that contributed to increasing accounting
students’ interest to become Islamic Bank customer.
IV. CONCLUSION AND SUGGESTION
Based on results analysis factors that impact accounting
students’ interest to become Islamic banks’ customer, known
the five factors have influenced. The five factors were
knowledge, religiosity, product, reputation and service. Some
suggestions that can be given are Islamic Bank should continue
to maintain and enhance the Islamic principles, so that they will
be able to become a bank as a whole to the principles of
religion and can be a representation of Islamic economics.
Islamic banks should increase their promotion to the public
especially college students for providing information about
Islamic banks, such as Islamic bank products and so on. This
can be done by increasing the promotion on social media or
mass media. The existence of Islamic banks and their
Automatic Teller Machine (ATM) is limited and difficult to
find, whereas ATM is one of the most things that needed by
customers in using the services of Islamic banks, therefore the
existence of Islamic banks needs to be increased or expanded,
so that their existence is easily to found to facilitate customer in
using the services of Islamic banks. It is expected that in the
future research, the population used more widely, not only
accounting students at State Polytechnic of Malang. Because
there will be more samples used and the results of the analysis
obtained from the research will be more accurate. For the next
researchers, it is necessary to expand the research in order to
obtain more complete information about the variables that
influence students' interest to become Islamic banks’ customer.
Considering that this research only used five variables, namely
knowledge, religiosity, products, reputation and service. The
addition of new variables or indicators needs to be done in
future research in order to produce a broader picture of the
research problem being studied.
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